अध्याय ७२ — राजधर्मः: प्रजारक्षण, कर-नीति, दण्ड-नीति, अमात्य-नियोजन
Chapter 72 — Royal Duty: protection of subjects, taxation, punishment, and appointments
अर्थमूलो5पि हिंसां च कुरुते स्वयमात्मन: । करैरशास्त्रदृष्टेर्हि मोहात् सम्पीडयन् प्रजा:,जो धनका लोभी राजा मोहवश प्रजासे शास्त्रविरुद्ध अधिक कर लेकर उसे कष्ट पहुँचाता है, वह अपने ही हाथों अपना विनाश करता है
arthamūlo 'pi hiṃsāṃ ca kurute svayam ātmanaḥ | karair aśāstradṛṣṭer hi mohāt sampīḍayan prajāḥ ||
अर्थमूलोऽपि हिंसां च कुरुते स्वयमात्मनः । करैरशास्त्रदृष्टेर्हि मोहात् सम्पीडयन् प्रजाः ॥
भीष्म उवाच
Taxation must be aligned with śāstra and dharma; when a ruler, driven by greed or delusion, imposes unlawful/excessive taxes and oppresses the people, that oppression rebounds upon him as self-destruction.
In the Śānti Parva’s instruction on rājadharma, Bhīṣma advises Yudhiṣṭhira about righteous kingship, warning that a king who burdens his subjects with unscriptural taxes harms his own welfare and ultimately ruins himself.